ANALISIS ANGGARAN DAN REALISASI PAJAK REKLAME PADA DINAS PENDAPATAN DAERAH KOTA KENDARI

Abstrak

The aim of this study is to find billboard tax revenues in Kendari City has increased or decreased to the budget that has been set on Income Office Region of Kendari City. The techniques of data collection used in this study are interview and documentation. The types of the data are qualitative and quantitative data. The source of data is primary and secondary data. This study used descriptive analysis method. The result of the study showed the realization of billboard tax revenues in 2011-2016 fluctuated from the budget that has been set on Income Office Region of Kendari City. The fluctuation of billboard tax revenue on Income Office Region of Kendari City is influenced by several factors. The factors are the execution of the billboard did not fit the local regulation yet, obstacle in billboard licensing term, the lack of awareness of the tax obligation to pay the tax, and tax obligation which is difficult to meet.